2014 (1) TMI 1575

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pta, SDR, for the Respondent. ORDER As per facts on records, the appellant imported 2,26,800 kgs of hydrogenated vegetable oil (vanaspati ghee) from Sri Lanka and filed bill of entry on 11-7-2007 claiming duty free clearances vide Notification No. 2/2007-Cus., dated 5-1-2007. After that the goods were examined on second check basis and sealed samples were sent to Central Food Laboratory, Ghaziab....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e-export the said goods without any redemption fine. However, a penalty of Rs. 18,10,851/- equivalent to duty amount involved stands imposed on the appellant under Section 114A of the Act. 3. We find that identical issue of the same appellant was considered by the Tribunal and vide its Final Order No. C/379/2011, dated 18-8-2011. It was observed as under :- "As regards confiscation of the g....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... believed the said certificate provided by the foreign supplier. Even the impugned order of the Commissioner has not attributed any knowledge or mala fide to the appellant so as to impose penalty upon them. The appellant immediately took up the matter with the foreign suppler who accepted the re-export of the same. In these circumstances, we are of the view that the imposition of penalty upon the ....